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This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

A paradigm shift toward a corporate model of higher educational settings has led to complex and excess work demands, yet the potential long-run ramifications of work overload are still under-examined. Building the arguments on the “spiral of resource loss” corollary of the conservation of resources (COR) theory, the authors have bridged this gap by testing how work overload spills over into career resilience via reduced harmonious passion. In addition, the authors compare how the employees having standardized workloads differ in their harmonious passion and career resilience from those having excessive (non-standardized) workloads.

Through a longitudinal natural field experiment of 402 faculty members [N = 198 in the standardized group (optimal load) and N = 204 in the non-standardized group (overload)] working in higher educational institutions of Pakistan, data were collected in three waves (each six months apart). The group comparison, trend analysis and longitudinal mediation analysis done through SPSS and MPlus affirmed the hypothesized associations.

The results have shown that work overload impacts career resilience through the mediating role of harmonious passion. The faculty members in the standardized workload had more passion and career resilience as compared to the non-standardized workload group. In addition, these impacts intensified overtime for the overloaded faculty members while faculty members with optimal workload sustained their passion and resilience for the teaching profession.

Taking the COR perspective, this study sheds light on how faculty members' work overloads reduce their capability to retain their passion and resilience for teaching from a longitudinal and experimental perspective.

This study investigates the flow and heat transfer in a magnetohydrodynamic (MHD) ternary hybrid nanofluid (HNF), considering the effects of viscous dissipation and radiation.

The transport equations are transformed into nondimensional partial differential equations. The local nonsimilarity (LNS) technique is implemented to truncate nonsimilar dimensionless system. The LNS truncated equation can be treated as ordinary differential equations. The numerical results of the equation are accomplished through the implementation of the bvp4c solver, which leverages the fourth-order three-stage Lobatto IIIa formula as a finite difference scheme.

The findings of a comparative investigation carried out under diverse physical limitations demonstrate that ternary HNFs exhibit remarkably elevated thermal efficiency in contrast to conventional nanofluids.

The LNS approach (Mahesh et al., 2023; Khan et al., 20223; Farooq et al., 2023) that we have proposed is not currently being used to clarify the dynamical issue of HNF via porous media. The LNS method, in conjunction with the bvp4c up to its second truncation level, yields numerical solutions to nonlinear-coupled PDEs. Relevant results of the topic at hand, obtained by adjusting the appropriate parameters, are explained and shown visually via tables and diagrams.

This study aims to analyze the Prandtl fluid flow in the presence of better mass diffusion and heat conduction models. By taking into account a linearly bidirectional stretchable sheet, flow is produced. Heat generation effect, thermal radiation, variable thermal conductivity, variable diffusion coefficient and Cattaneo–Christov double diffusion models are used to evaluate thermal and concentration diffusions.

The governing partial differential equations (PDEs) have been made simpler using a boundary layer method. Strong nonlinear ordinary differential equations (ODEs) relate to appropriate non-dimensional similarity variables. The optimal homotopy analysis technique is used to develop solution.

Graphs analyze the impact of many relevant factors on temperature and concentration. The physical parameters, such as mass and heat transfer rates at the wall and surface drag coefficients, are also displayed and explained.

The reported work discusses the contribution of generalized flux models to note their impact on heat and mass transport.

Nonlinear mixed-convective entropy optimized the flow of hyperbolic-tangent nanofluid (HTN) with magnetohydrodynamics (MHD) process is considered over a vertical slendering surface. The impression of activation energy is incorporated in the modeling with the significance of nonlinear radiation, dissipative-function, heat generation/consumption connection and Joule heating. Research in this area has practical applications in the design of efficient heat exchangers, thermal management systems or nanomaterial-based devices.

Suitable set of variables is introduced to transform the PDEs (Partial differential equations) system into required ODEs (Ordinary differential equations) system. The transformed ODEs system is then solved numerically via finite difference method. Graphical artworks are made to predict the control of applicable transport parameters on surface entropy, Bejan number, Sherwood number, skin-friction, Nusselt number, temperature, velocity and concentration fields.

It is noticed from present numerical examination that Bejan number aggravates for improved estimations of concentration-difference parameter a_2, Eckert number E_c, thermal ratio parameter ?_w and radiation parameter R_d, whereas surface entropy condenses for flow performance index n, temperature-difference parameter a_1, thermodiffusion parameter N_t and mixed convection parameter ?. Sherwood number is enriched with the amplification of pedesis-motion parameter N_b, while opposite development is perceived for thermodiffusion parameter. Lastly, outcomes are matched with formerly published data to authenticate the present numerical investigation.

To the best of the authors' knowledge, no investigation has been reported yet that explains the entropic behavior with activation energy in the flowing of hyperbolic-tangent mixed-convective nanomaterial due to a vertical slendering surface.

The determination of human behaviours due to individual characteristics (personality traits) or situational factors has long remained inconclusive. Although the literature stream on personality as the determinants of behaviour is voluminous, the interest of researchers is also growing towards organisational situational cues as the determinant of behaviours. According to situation strength theory (SST), behaviours are determined by situations in strong situations and by personality in weak situations. This study aims to propose a theoretical model of intrapreneurial behaviour (IB) emanation from empowering leadership (EL) by extending the epistemology of SST under the influence of organisational strong situations of job autonomy (JA) and perceived organisational support (POS).

Using SST, the present study argues that strong situations play a key role in determining human behaviours, and the same can be viewed deductively to assess IB.

The study attempts to propose whether EL is capable of predicting IB under the strong situation effect of JA and POS while dampening the impact of human personality characteristics.

The current study offers a significant departure from current human resource practices in person-situation dialectics, moving away from personality assessments and toward the creation of cues from strong situations for fostering human behaviour. As a result, personality researchers are being encouraged to conduct a reality check on the extensive personality research conducted in occupational settings. Considering organisational situational cues can impact human resource scope in areas such as talent management, selection, promotion and employment.

The crux of this paper is to unveil efficient features and practical tools that can predict credit default.

Annual data of non-financial listed companies were taken from 2000 to 2020, along with 71 financial ratios. The dataset was bifurcated into three panels with three default assumptions. Logistic regression (LR) and k-nearest neighbor (KNN) binary classification algorithms were used to estimate credit default in this research.

The study’s findings revealed that features used in Model 3 (Case 3) were the efficient and best features comparatively. Results also showcased that KNN exposed higher accuracy than LR, which proves the supremacy of KNN on LR.

Using only two classifiers limits this research for a comprehensive comparison of results; this research was based on only financial data, which exhibits a sizeable room for including non-financial parameters in default estimation. Both limitations may be a direction for future research in this domain.

This study introduces efficient features and tools for credit default prediction using financial data, demonstrating KNN’s superior accuracy over LR and suggesting future research directions.

This study aims to investigate the effectiveness of two types of social media videos used for destination image development: induced/commercial-oriented content and organic content (where content is made without commercial interest, such as vlogs classified as user-generated content).

Experimental research using “Emotive EEG” (electroencephalogram) in a controlled environment was conducted with 30 participants (20 males, 10 females), age range 18 to 26. Emotive EEG recording was performed while the participants watched both types of video clips. Test results for both groups indicate that induced content is preferred over organic content.

This study opens up future research avenues where neuromarketing’s “Marketer Friendly” EEG equipment can be applied to the customer selection process.

Marketing analysts can gauge the interest and response of customers on different types of social media video content for destination marketing based on the findings of this study.

Flow induced by rotating disks is of great practical importance in several engineering applications such as rotating heat exchangers, turbine disks, pumps and many more. The present research has been freshly displayed regarding the implementation of an engine oil-based Casson tri-hybrid nanofluid across a rotating disk in mass and heat transferal developments. The purpose of this study is to contemplate the attributes of the flowing tri-hybrid nanofluid by incorporating porosity effects and magnetization and velocity slip effects, viscous dissipation, radiating flux, temperature slip, chemical reaction and activation energy.

The articulated fluid flow is described by a set of partial differential equations which are converted into one set of higher-order ordinary differential equations (ODEs) by using convenient conversions. The numerical solution of this transformed set of ODEs has been spearheaded by using the effectual bvp4c scheme.

The acquired results show that the heat transmission rate for the Casson tri-hybrid nanofluid is intensified by, respectively, 9.54% and 11.93% when compared to the Casson hybrid nanofluid and Casson nanofluid. Also, the mass transmission rate for the Casson tri-hybrid nanofluid is augmented by 1.09% and 2.14%, respectively, when compared to the Casson hybrid nanofluid and Casson nanofluid.

The current investigation presents an educative response on how the flow profiles vary with changes in the inevitable flow parameters. As per authors’ knowledge, no such scrutinization has been carried out previously; therefore, our results are novel and unique.